The business scope refers to the category, variety and service items of goods that are allowed to be produced and operated by the enterprise by the state when filling in the registration application form to register the company, which reflects the content and production and operation direction of the enterprise's business activities. It is the legal boundary of the business scope of the enterprise, and reflects the core content of the enterprise's civil rights and behavior capabilities. Legal punishment will be imposed if business activities beyond the scope of business.

What is the business scope on the business license and what should be paid attention to

Shenzhen Agency Business License

Role of business scope

We all know that the business scope is mainly related to invoicing. Enterprises can only issue invoices that are in the business scope. Because the National Taxation Bureau, when entering enterprise information, defaults to issuing invoices for whatever the business scope of the enterprise is, and invoices can be issued for whatever the business scope is. Therefore, invoices can be issued for some of the business scope, but cannot be issued for those that are not in the business scope.

Licensed business items and general business items

The business scope is divided into: licensed business items and general business items.

General business items: refer to the items that do not need approval and can be applied for by enterprises.

Licensed business items: refer to the items that should be submitted to the relevant departments for approval according to laws, administrative regulations and decisions of the State Council before an enterprise applies for registration. It is divided into "pre approval" and "post approval".

Pre approval: It refers to the items that need to be approved before you apply for a business license, that is, after you check the company name, you need to go to the relevant departments for approval, and then apply for an industrial and commercial business license.

Post approval: it refers to the review of commercial registration that should be pre approved. In order to improve the efficiency of commercial registration and promote the rapid development of commercial activities, the review that should be pre approved after commercial registration is adopted. It represents the direction of the reform of the pre approval system.

Importance of business scope

Some entrepreneurs fail to fill in the business scope truthfully as required when filling in the application form for registered enterprises. It seems trivial, but in fact it may bury major hidden dangers. Don't believe it. Look down.

Impact on tax

At the beginning of the establishment of the company, some people generally want to take advantage of loopholes and fill in the business scope truthfully. For example, when filling in the business scope, "producing liquor" is written as "selling liquor" to avoid consumption tax. In the end, he made mistakes. As a result, a large amount of subsequent taxes, late fees and fines have occurred.

The more business scope, the better

Since the business beyond the business scope cannot be invoiced by itself, it needs to be invoiced by the tax bureau. In order to save trouble, the financial staff wrote down the business scope they could think of. However, some businesses cannot enjoy tax incentives, so the more business scope, the better.

Pay no attention to the sequence of business scope

The person in charge of the enterprise basically does not pay attention to this problem. Some enterprises operate businesses in multiple industries at the same time, and write casually. In fact, the enterprise where the first business item in the business scope is located belongs to the industry, while the tax bureau often refers to the industry level when checking the case selection indicators, arranges the wrong order, and is careful to suffer losses.

Branches write casually

When an enterprise establishes a branch, its business scope cannot exceed that of the head office because the branch cannot independently bear civil liability. Therefore, the business scope of the branch company should be within the business scope of the head office.

However, if an enterprise sets up a subsidiary, it is known that its business scope does not need to be within the business scope of the parent company. However, since parent and subsidiary companies often provide services to each other, when the business scope is inappropriate, there is a problem in invoicing. Therefore, when registering a subsidiary, the business scope should be as consistent as possible with that of the parent company.

Random copying of business scope

Many business owners can't write the business scope, so they will copy the business scope of the same industry. Even enterprises in the same industry have very different business priorities, so they should pay attention to filling in when copying.

For more information about the company's business scope, please pay attention to the second brother